Tax revenues
are being transferred to the State budget for the environmental
protection (40%) and 60% - to municipal budgets for the environmental
protection. The tax is paid by all legal and physical persons,
who on the territory of the Republic of Latvia generate taxable
pollution, including waste, and who according to the law have
received permits for such activities.
All tax
revenues are to be used for financing of measures and projects,
which are closely related to the environmental protection,
remediation, re-cultivation, utilisation or recycling of environmentally
harmful waste, research or renewal of natural resources.
The tax
is being calculated taking into account tax rates per each
pollution unit. For over-limit pollution, if it is shown in
the report documents, the tax is calculated by summing up
the basic rate and additional rate.
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